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The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries
The main focus of this paper is on the potential role that taxation and public expenditure policies play in general in affecting income distribution. We find that progressive personal income taxesExpand
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Government Fiscal Policies and Redistribution in Asian Countries
This paper assesses the impact of government fiscal policies on income inequality in Asia. It discusses the role and effectiveness of redistributive fiscal policies and quantifies the effects ofExpand
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Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?
In this paper we attempt to take a fresh look at the classical question of the determinants of tax effort. Our goal is to better understand the fundamental economic logic of the different approachesExpand
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Direct versus Indirect Taxation: Trends, Theory, and Economic Significance
One of the oldest questions in the theory and practice of taxation is that of the appropriate mix of direct and indirect taxes. The choice between direct and indirect taxes has contributed to a longExpand
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THE EFFECT OF SUB-NATIONAL BORROWING CONTROL ON FISCAL SUSTAINABILITY: HOW TO REGULATE?
This article examines effectiveness of sub-national borrowing control regimes in maintaining overall fiscal sustainability. The results suggest that regulating sub-national borrowing based on fiscalExpand
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Coping with Rising Inequality in Asia: How Effective Are Fiscal Policies?*
This paper discusses the role and effectiveness of redistributive fiscal policies and provides estimates of the effects of taxation and government expenditure on income inequality in Asia. TaxExpand
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Tax structure in Latin American : its impact on the real economy
In this paper we review the structure of tax systems in Latin America and analyze their impact on the real economy - economic growth, macro-economic stability, and income redistribution. We find thatExpand
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Taxation and Economic Growth in Latin America
Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in LatinExpand
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New approaches to measuring tax effort
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approachExpand
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How Well Do Subnational Borrowing Regulations Work?
There are many positive things associated with subnational borrowing, including additional funding or promoting intergenerational equity. But it may also endanger fiscal sustainability and macroExpand
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